E.P. Barrus Limited and Kubota (UK) Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0449 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 16 September 2013.
Read the full decision in
.CUSTOMS DUTY -Binding Tariff Informations-whether imported utility vehicles should be classified as “dumpers designed for off-highway use”-yes-appeal allowed.